JUDGMENT :

BACKDROP

1. The petitioners were having a contracted power load of 280 KVA for running a cold storage. The tariff applicable was HV-2, with facility of MRI downloading. On 12.06.2019, a checking was made at the petitioners' premises and window seal of Main meter and TP seal of NET meter were found tampered. On opening TP cover, it was found that R and B phases wire had been cut. As a result, metering of electric current got disrupted. The meter was showing NIL consumption.

2. The seal of window cover of Pole meter was also found tampered. Two seals of TP cover were also tampered. In said meter also, on account of cutting of wires of R and B phases, the meter was recording zero consumption. However, the transformer was recording 112 Amp on R phase, 120 Amp on Y phase and 125 Amp on B phase when tested with trunk tester. Apparently, the petitioner had rendered the meter dysfunctional so as not to record any electricity consumption. The respondents took MRI reading and thereafter all the three meters were dismantled and sealed in presence of the petitioners' representative and sent for testing. An inspection report was prepared on the spot mentioning the aforesaid facts and that it amounted to theft of electricity, punishable under Section 135 of the Electricity Act, 2003 (for short 'the Act'). It bears signatures of the inspecting team and also the representative of the petitioner's Company.

3. The petitioners, on the same date, handed over a cheque of Rs.56 lakhs to the Electricity Department. According to the respondent-Electricity Department, the said cheque was given by the petitioner towards compounding fee with oral request not to encash the same as the petitioner would deposit the amount by online mode through RTGS within 48 hours.

4. On very next date i.e. 13.06.2019, respondent no.2 wrote to Superintending Engineer, Electricity Distribution Division-III, Saifai, Etawah that assessable unit would be 138221 for a period of 59 days.

5. According to the respondent-Electricity Department, as the petitioner had handed over cheque of Rs. 56 lakhs towards compounding fee and had also assured the Department that he would substitute the cheque with cash amount within 48 hours, therefore on 13.6.2019, a new meter was installed at the petitioner's premises and the electricity supply was restored.

6. It is relevant to note that the petitioner deposited Rs. 56 lakhs through RTGS (Rs. 30 lakhs on 14.6.2019 and Rs. 26 lakhs on 15.6.2019). A consolidated receipt of Rs. 56 lakhs was issued by the respondent-Electricity Department on 17.6.2019 and the cheque was returned. The receipt states that the amount deposited was towards compounding fee, on basis of checking carried out at the petitioner's premises on 12.6.2019.

7. The petitioner also deposited Rs. 10 lakhs, mentioning it as a deposit made towards “electrical expenses”. This, according to the petitioner, was to partially satisfy the assessment that would be made against him. It is alleged that the electricity supply was restored only after the said amount was deposited.

8. On 15.06.2019, the petitioner was served with a show cause notice alongwith a provisional assessment of Rs.23,48,452/-calling upon the petitioner to file objection within fifteen days. On 29.06.2019, the petitioner submitted its reply denying theft of electricity and challenging the procedure adopted by the respondents.

9. On 22.8.2019, the respondents issued a final assessment order. The order mentions that it was a case of theft of electricity by tampering the meter. The assessment amount of Rs. 23,48,452/-proposed earlier, was reduced to Rs. 20,54,895/-. The petitioner who had deposited Rs. 10 lakhs on provisional basis in anticipation of the final assessment order, was given due adjustment of the said amount. Rs. 2,000/-was appropriated towards dis-connection and re-connection charges and remaining Rs. 9,98,000/- was adjusted against the assessment amount. The said fact was duly mentioned in the office memo